by Ashleigh M. Paige
Effective April 1, 2023, the combined Kansas state and local sales and use tax rates will change in Atchison, Hamilton, Shawnee, and Wilson Counties. The combined Kansas state and local sales and use tax rates will also change in the Cities of Abilene, Arlington, Baldwin City, Dodge City, Fairview, Frankfort, Harper, Olsburg, Speed, Whitewater, and Yates Center. New special districts have been created in Coffey County and the Cities of Abilene, Dodge City, and Pittsburg. The Department is also reminding taxpayers that effective January 1, 2023, the state sales tax rate for food and food ingredients changed. (Kansas Information Guide No. EDU-96, 02/03/2023; Kansas Information Guide No. KS-1700, 02/03/2023.)
State changes.
Effective January 1, 2023, the state sales tax rate for food and food ingredients decreased from 6.5% to 4%. Local rates will apply based on jurisdiction. The new food sales tax forms can only be filed starting with the January 2023 food sales tax returns.
County changes.
Atchison County: Effective April 1, 2023, Atchison County decreases its rate to 1%, and the combined state and local sales and use tax rate in the county will decrease from 7.75% to 7.5%. The combined state and local sales and use tax rate for Atchison will decrease from 8.75% to 8%; Atchison AE Museum/Farmers Market STAR Bond, from 8.75% to 8.5%; Atchison Fox Theatre CID, from 10.75% to 10.5%; Atchison Taco Bell CID, from 9.75% to 9.5%; Effingham from 8.75% to 8.5%; Huron, from 7.75% to 7.5%; Lancaster, from 7.75% to 7.5%; and Muscotah, from 7.75% to 7.5%.
Hamilton County: Effective April 1, 2023, Hamilton County increases its rate to 1.5%, and the combined state and local sales and use tax rate in the county will increase from 7.5% to 8%. The combined state and local sales and use tax rate for Coolidge will increase from 7.5% to 8%; and Syracuse, from 8.5% to 9%.
Shawnee County: Effective April 1, 2023, Shawnee County increases its rate to 1.2%, and the combined state and local sales and use tax rate in the county will increase from 7.65% to 7.85%. The combined state and local sales and use tax rate for Auburn will increase from 9.15% to 9.35%; Rossville, from 8.65% to 8.85; Silver Lake, from 7.65% to 7.85%; Topeka, from 9.15% to 9.35%; Topeka Crosswinds Common CID, from 10.15% to 10.35%; Topeka Cyrus Hotel CID, from 10.15% to 10.35%; Topeka Downtown Ramada Inn CID, from 11.15% to 11.35%; Topeka Heartland Park Redevelopment District STAR Bond, from 9.15% to 9.35%; Topeka Holiday Square CID, from 10.15% to 10.35%; Topeka SE 29th Street CID, from 10.15% to 10.35%; Topeka Sherwood Crossing/Villa West CID, from 10.15% to 10.35%; Topeka Wanamaker Hills CID, from 10.15% to 10.35%; Topeka Wheatfield Village CID, from 11.15% to 11.35%; and Willard (Shawnee County), from 8.1% to 8.3%.
Wilson County: Effective April 1, 2023, Wilson County increases its rate to 1%, and the combined state and local sales and use tax rate in the county will increase from 6.5% to 7.5%. The combined state and local sales and use tax rate for Altoona will increase from 7.5% to 8.5%; Benedict, from 6.5% to 7.5%; Buffalo, from 6.5% to 7.5%; Coyville, from 6.5% to 7.5%; Fredonia, from 9% to 10%; Neodesha, from 9.5% to 10.5%; and New Albany, from 6.5% to 7.5%.
City rate changes.
Effective April 1, 2023, the following cities have increased their combined state and local sales and use tax rates: Arlington, from 7.5% to 8.5%; Baldwin City, from 9% to 9.25%; Dodge City, from 8.5% to 9%; Fairview, from 7.5% to 8%; Frankfort, from 8% to 8.5%; Harper, from 8% to 8.5%; Olsburg from 7.5% to 8.5%; Speed, from 7% to 8%; Whitewater, from 7% to 7.5%; and Yates Center, from 8.75% to 9.5%. Effective April 1, 2023, Abilene decreases its combined state and local sales and use tax rate from 8.75% to 8.5%.
Special district changes.
Changes to the following special districts are effective April 1, 2023:
Abilene: The Abilene Family Dollar CID decreases its rate from 10.75%, and the combined state and local sales and use tax rate will be 10.5%. Both the jurisdiction code (ABIC4) and the address range remain unchanged.
The Abilene Holiday Inn Express CID decreases its rate from 10.75%, and the combined state and local sales and use tax rate will be 10.5%. Both the jurisdiction code (ABIC3) and the address range remain unchanged.
The Abilene Legacy Kansas CID decreases its rate from 10.75%, and the combined state and local sales and use tax rate will be 10.5%. Both the jurisdiction code (ABIC1) and the address range remain unchanged.
The Abilene Property 6 CID decreases its rate from 10.75%, and the combined state and local sales and use tax rate will be 10.5%. Both the jurisdiction code (ABIC4) and the address range remain unchanged.
The Abilene Roserock Holdings CID decreases its rate from 10.75%, and the combined state and local sales and use tax rate will be 10.5%. Both the jurisdiction code (ABIC2) and the address range remain unchanged.
Dodge City: The Dodge City Boot Hill Museum CID increases its rate from 9.5%, and the combined state and local sales and use tax rate will be 10%. Both the jurisdiction code (DODC8) and the address range remain unchanged.
The Dodge City Boot Hill Museum CID and Heritage Area STAR Bond increases its rate from 9.5%, and the combined state and local sales and use tax rate will be 10%. Both the jurisdiction code (DODC7) and the address range remain unchanged.
The Dodge City Capital Group Nevada CID increases its rate from 9.5%, and the combined state and local sales and use tax rate will be 10%. Both the jurisdiction code (DODC9) and the address range remain unchanged.
The Dodge City Heritage Area STAR Bond increases its rate from 8.5%, and the combined state and local sales and use tax rate will be 9%. Both the jurisdiction code (DODHA) and the address range remain unchanged.
The Dodge City IHOP CID increases its rate from 9.5%, and the combined state and local sales and use tax rate will be 10%. Both the jurisdiction code (DODC1) and the address range remain unchanged.
The Dodge City Leisure Development CID increases its rate from 9.5%, and the combined state and local sales and use tax rate will be 10%. Both the jurisdiction code (DODC3) and the address range remain unchanged.
The Dodge City McDonalds 2 CID increases its rate from 9%, and the combined state and local sales and use tax rate will be 9.5%. Both the jurisdiction code (DODC4) and the address range remain unchanged.
The Dodge City McDonalds CID increases its rate from 9%, and the combined state and local sales and use tax rate will be 9.5%. Both the jurisdiction code (DODC2) and the address range remain unchanged.
The Dodge City Power Center STAR Bond increases its rate from 8.5%, and the combined state and local sales and use tax rate will be 9%. Both the jurisdiction code (DODPC) and the address range remain unchanged.
The Dodge City Scooters Wyatt Earp CID increases its rate from 10.5%, and the combined state and local sales and use tax rate will be 11%. Both the jurisdiction code (DODC6) and the address range remain unchanged.
The Dodge City Sutherlands High Plains CID and STAR Bond increases its rate from 9.5%, and the combined state and local sales and use tax rate will be 10%. Both the jurisdiction code (DODC5) and the address range remain unchanged.
The Dodge City Village Square Mall CID increases its rate from 9.5%, and the combined state and local sales and use tax rate will be 10%. Both the jurisdiction code (DOC10) and the address range remain unchanged.
New special districts.
Effective April 1, 2023, the following special districts are created:
Abilene: The City of Abilene has created the Abilene Legacy Kansas CID (jurisdiction code ABIC5) with a combined rate of 10.5%.
Coffey County: Coffey County has created the Coffey County Beto Junction CID (jurisdiction COYC1) with a combined rate of 8.5%.
Dodge City: The City of Dodge City has created the Dodge City Casa Mariachi CID (jurisdiction code DOC11) with a combined rate of 11%.
Pittsburg: The City of Pittsburg has created the Pittsburg Town Center CID & TDD (jurisdiction code PITC2) with a combined rate of 10%.
Changes to address ranges.
Effective April 1, 2023, the address ranges for the following have changed: Abilene Holiday Inn Express CID (ABIC3); and Pittsburg TDD (PITTD).
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